The NBA officially staked its claim for the attention of Abu Dhabi sports fans young and old, committed and casual, on Saturday night with its biggest and best show yet in the city.
As the Minnesota Timberwolves claimed a 104-96 victory over the Dallas Mavericks, the world’s top basketball league demonstrated how seriously its top brass takes its relationship with the UAE capital, after making its presence felt across the city for weeks.
The NBA Abu Dhabi Games pitted two of the league’s best young players, Dallas’s Luka Doncic and Minnesota’s Anthony Edwards, against each other for a pair of games at the city’s Etihad Arena.
This was no coincidence - both of these exciting scoring stars could have been built in a lab with the purpose of appealing to a growing basketball fan base.
The NBA flew in legends including Kareem Abdul-Jabbar, one of the best players in history, plus championship-winners Ray Allen, Gary Payton and Shawn Marion.
It attracted celebrities including Ronaldo (the Brazillian one) and Michael B Jordan (the Hollywood one), Grammy Award-winning rapper T-Pain and Lebanese singer Maya Diab, as well as the UAE’s own star MMA fighter Mohammad Yahya, to courtside.
The NBA also brought with it the small matter of two professional basketball games.
And after a comfortable victory for the T-Wolves on Thursday, Abu Dhabi fans enjoyed a much tighter contest on Saturday night.
Doncic, who had finished with 25 points in just 16 minutes on Thursday, opened the scoring with a three-pointer on Saturday on his way to another 18 in just 19 minutes.
His star teammate Kyrie Irving, who hit just two in his 14 minutes in the first game, missed out on Saturday with a groin injury.
But Edwards returned for Minnesota after missing Thursday’s game - a 111-99 victory for Minnesota - with his own injury, hitting 13 points in just 17 minutes for the winning side.
The T-Wolves led after the first half, as they had two days previously, taking a 53-43 advantage into the half-time break. They extended their lead by a point after the third period behind 14 points for their other star Karl-Anthony Towns and another 14 for big man Naz Reid.
But as the stars were benched for the night, the Mavericks would not go quietly, pulling the game back to 93-91 with a one-handed hammer dunk by Dexter Dennis with four minutes to play as the fans screamed for a Mavericks win.
That was as good as it got for Dallas as the final score showed a Timberwolves victory - but this is pre-season, when results count for little and games help players get fit and coaches tweak their rotations ahead of the regular season.
What does matter is the NBA’s impact in the city as more than 12,000 fans packed into the Etihad Arena, sporting jerseys from every team - with the Mavs easily winning the battle for laundry supremacy.
Dalla Mavericks head coach Jason Kidd said not only had Abu Dhabi done its part to welcome the players and coaches, the NBA had also lived up to its side of the deal.
“I think there is a partnership,” he said. “When you look at Abu Dhabi, there is a five year contract and this is the second year. To participate in this region, normally we don’t get a chance to travel like this in preseason.
“Players and coaches are excited to come back in the summer or August or whenever it’s a bit cooler.
“When you talk about Abu Dhabi, they do it right, they have class and this is something for the world to see.”
Yas Bay was taken over by basketball showmanship for days, with portable hoops for fans to try their luck, a floating court and every type of live entertainment for anyone with or without a ticket.
Abu Dhabi indeed delivered on its part of the deal as host. Its Grand Mosque, desert sunsets and lavish dining were lapped up by the players. Timberwolves’ 7ft 1in centre Rudy Gobert even rode a camel. That poor animal earned his night’s rest.
NBA commissioner Adam Silver promised during the visit that the partnership between his league and the UAE capital would only go from strength to strength, with a regional hub of youth basketball planned for the city.
Whichever teams are chosen for the 2024 spectacle, the city’s energetic fan base is sure to return with them.
Minnesota Timberwolves head coach Chris Finch said the inclusion of exciting young players such as Doncic and Edwards was “invaluable for the intimacy of the game” for Abu Dhabi fans.
“It’s a star driven league,” he said. “Kudos to the NBA for bringing two of the brightest ones.
“When I was young I would go to the games to watch Julius Erving, Dr J, and it was everything for me personally in growing our love for the game. Hopefully our guys will have left that impression on the youth here.
“I thought it was a great first game for Anthony. He went out hard and was extremely engaged. Offensively he let the game unfold and made the right plays. He made some tough shots in a spectacular way at times which he has the ability to do so.
“We had a great week. I thought we played extremely well at this point in the season. We are getting better. Off the floor we had an amazing experience. I would like to thank everyone from the NBA, Abu Dhabi, who have been so warm and welcoming. You have treated us to a first-class experience.”
Thanksgiving meals to try
World Cut Steakhouse, Habtoor Palace Hotel, Dubai. On Thursday evening, head chef Diego Solis will be serving a high-end sounding four-course meal that features chestnut veloute with smoked duck breast, turkey roulade accompanied by winter vegetables and foie gras and pecan pie, cranberry compote and popcorn ice cream.
Jones the Grocer, various locations across the UAE. Jones’s take-home holiday menu delivers on the favourites: whole roast turkeys, an array of accompaniments (duck fat roast potatoes, sausages wrapped in beef bacon, honey-glazed parsnips and carrots) and more, as well as festive food platters, canapes and both apple and pumpkin pies.
Ruth’s Chris Steakhouse, The Address Hotel, Dubai. This New Orleans-style restaurant is keen to take the stress out of entertaining, so until December 25 you can order a full seasonal meal from its Takeaway Turkey Feast menu, which features turkey, homemade gravy and a selection of sides – think green beans with almond flakes, roasted Brussels sprouts, sweet potato casserole and bread stuffing – to pick up and eat at home.
The Mattar Farm Kitchen, Dubai. From now until Christmas, Hattem Mattar and his team will be producing game- changing smoked turkeys that you can enjoy at home over the festive period.
Nolu’s, The Galleria Mall, Maryah Island Abu Dhabi. With much of the menu focused on a California inspired “farm to table” approach (with Afghani influence), it only seems right that Nolu’s will be serving their take on the Thanksgiving spread, with a brunch at the Downtown location from 12pm to 4pm on Friday.
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Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
Ten tax points to be aware of in 2026
1. Domestic VAT refund amendments: request your refund within five years
If a business does not apply for the refund on time, they lose their credit.
2. E-invoicing in the UAE
Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption.
3. More tax audits
Tax authorities are increasingly using data already available across multiple filings to identify audit risks.
4. More beneficial VAT and excise tax penalty regime
Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.
5. Greater emphasis on statutory audit
There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.
6. Further transfer pricing enforcement
Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes.
7. Limited time periods for audits
Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion.
8. Pillar 2 implementation
Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.
9. Reduced compliance obligations for imported goods and services
Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations.
10. Substance and CbC reporting focus
Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity.
Contributed by Thomas Vanhee and Hend Rashwan, Aurifer
Racecard
2pm Handicap Dh 90,000 1,800m
2.30pm Handicap Dh120,000 1,950m
3pm Handicap Dh105,000 1,600m
3.30pm Jebel Ali Classic Conditions Dh300,000 1,400m
4pm Maiden Dh75,000 1,600m
4.30pm Conditions Dh250,000 1,400m
5pm Maiden Dh75,000 1,600m
5.30pm Handicap Dh85,000 1,000m
The National selections:
2pm Arch Gold
2.30pm Conclusion
3pm Al Battar
3.30pm Golden Jaguar
4pm Al Motayar
4.30pm Tapi Sioux
5pm Leadership
5.30pm Dahawi
Race card:
6.30pm: Maiden; Dh165,000; 2,000m
7.05pm: Handicap; Dh165,000; 2,200m
7.40pm: Conditions; Dh240,000; 1,600m
8.15pm: Handicap; Dh190,000; 2,000m
8.50pm: The Garhoud Sprint Listed; Dh265,000; 1,200m
9.25pm: Handicap; Dh170,000; 1,600m
10pm: Handicap; Dh190,000; 1,400m
Naga
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How it works
A $10 hand-powered LED light and battery bank
Device is operated by hand cranking it at any time during the day or night
The charge is stored inside a battery
The ratio is that for every minute you crank, it provides 10 minutes light on the brightest mode
A full hand wound charge is of 16.5minutes
This gives 1.1 hours of light on high mode or 2.5 hours of light on low mode
When more light is needed, it can be recharged by winding again
The larger version costs between $18-20 and generates more than 15 hours of light with a 45-minute charge
No limit on how many times you can charge
